Impact of Inflation Accounting Application on Key Financial Ratios

This paper investigates the impact of inflation accounting on key financal ratios. To this end, the financial statements of 132 companies listed in the Istanbul Stock Exchange (ISE) are studied. An analyis of paired samples t test has been conducted on the financial ratios of the companies. The results show that a significant difference between adjusted cost based financial ratios and historical cost based financial ratios occurs only for current, ratios, equity ratios and noncurrent turnover ratios. The study does not cover companies operating in the financial sector. The companies reporting in accordance with IFRS for the studied periods that spans 2001-2004 are not included in the study either. The study offers valuable information as to analysing companies operating in hiper inflation economies

Usage of rice milk in probiotic yoghurt production

There are previous studies focusing on the production of probiotic and fermented dairy products made using vegetable based raw materials like oats and soy, however there is a limited number of studies on the usage of rice milk in fermented dairy products. Four different types of yoghurt samples were produced and stored for 21 days at 4°C. Physical, chemical, microbiological and sensory characteristics of the samples were performed at the 1st, 7th, 14th and 21st days of the storage. It was determined that rice milk increased the viscosity values but decreased the values of the texture, whey separation and the chemical and microbiological properties of yoghurts. Acetaldehyde, acetoin, acetone and diacetyl of carbonyl compounds were detected as main flavor components of yoghurt samples. In the sensory analysis, scores decreased as the rice milk proportions in yoghurt was increased and the panelists reported that P1 sample (25% rice milk + 75% cow's milk) was the closest sample to the control sample (100% cow's milk). Generally speaking, samples containing rice milk did not give good results. However, P1 samples were the most favored products among the samples containing rice milk as they were the closest product to the control group. The consumption of such products is continuously increasing as the customers' tendency to consider them as functional products rather than traditional food products increase.Ege University Scientific Research Fund (2011-ZRF-009

Unintentional irradiation of conceptus by diagnostic imaging examinations in Turkey

Exposure of the fetus to medical radiation sources during the diagnostic procedures without intention is one of the most significant concerns in the medical community. In this study, 45 conventional X-ray and computed tomography (CT) examinations of the women who were unaware of their pregnancy were investigated. Effective doses and fetal doses were calculated for each application by using PCXMC and ImPACT CT scan software. The exposure of abdominal CT and abdominal conventional X-ray examinations was found to be over the literature for both the range and the average values. Average effective dose for abdominal CT examinations was calculated to be similar to 3.1 times higher than that in the literature. For abdominal CT and conventional X-ray examinations, the mean fetal doses were found to be similar to 3.5 times and similar to 5.4 times higher than those in the literature, respectively.Turkish Atomic Energy AuthorityMinistry of Energy & Natural Resources - Turke

Patient doses from CT examinations in Turkey

[No Abstract Available

Coexistence of cervico-thoracic extradural en-plaque meningioma with multiple intracranial meningiomas

Meningioma is one of the most common tumors in the spinal cord. Extradural and en-plaque variety of meningioma occur less frequently. A 47-year-old woman is presented with radiculopathy signs. Magnetic resonance imaging revealed a lesion from C6 through T3 vertebral levels compressing the cord both anteriorly and posteriorly. Subtotally excision was performed and histopathologic signs showed transitional type of meningioma (WHO Grade 1). Post operatively, she had good neurological recovery. Intraoperative findings point out that the en-plaque meningioma was pure extradural. Twelve cases of pure extradural en-plaque meningioma have been reported in the literature. Besides, to the best our knowledge coexistence of “en plaque” spinal epidural meningioma with meningiomas in cranial cavity has not been reported. Complete resection is mandatory to prevent recurrence. Moreover, it is considerably difficult to remove the parts of tumor over anterior of the dura without complication

Comparative physiological and growth responses of tomato and pepper plants to fertilizer induced salinity and salt stress under greenhouse conditions

Fertilizer induced salinity adversely affects plant growth through its ionic and osmotic effects as in ordinary salinity caused by toxic ions (Na, Cl, etc.). In this study, to determine the ionic and osmotic effects of fertilizer induced salinity and NaCl salinity on growth, ascorbic acid, proline and hydrogen peroxide (H2O2) accumulation and stomatal resistance (SR), relative water content (RWC), malondialdehyde (MDA) contents of tomato and pepper plants subjected to different treatments (i.e. control, 40 mM NaCl salinity and excess fertilizer salinity) were investigated under greenhouse condition. The results of this study indicated that similar to NaCl salinity, fertilizer induced salinity significantly reduced the fresh and dry weights of tomato and pepper plants. Relative water content of the plants was decreased by NaCl salinity. Both NaCl and fertilizer induced salinity caused significant increases in proline, MDA, ascorbic acid and H2O2 accumulation, and stomatal resistance of the plants. Salinity achieved by NaCl and fertilizer altered plant growth and plant physiological processes ionically and osmotically in a similar manner

Psoriasis Symptom Inventory (PSI) as a patient-reported outcome in mild psoriasis: Real life data from a large psoriatic arthritis registry

Objective: Our aim is to test the validity of the Psoriasis Symptom Inventory (PSI), a patient-reported outcome, to assess the psoriasis severity within the scope of rheumatology. Methods: Within the PsA international database (PSART-ID), 571 patients had PSI, while 322 of these also showed body surface area (BSA). Correlations between PSI, BSA, and other patient- and physician-reported outcomes were investigated. Results: There was a good correlation between PSI and BSA (r=0.546, p<0.001), which was even higher for mild psoriasis (BSA<3 (n=164): T-0.608, p<0.001). PSI significantly correlated with fatigue, pain, and patient and physician global parameters (p<0.001). Conclusion: PSI has a good correlation with other patient- and physician-reported outcomes, and our findings support its use in rheumatology practice

Outcomes of high-risk breast lesions diagnosed using image-guided core needle biopsy: results from a multicenter retrospective study

PURPOSEThe clinical management of high-risk lesions using image-guided biopsy is challenging. This study aimed to evaluate the rates at which such lesions were upgraded to malignancy and identify possible predictive factors for upgrading high-risk lesions.METHODSThis retrospective multicenter analysis included 1.343 patients diagnosed with high-risk lesions using an image-guided core needle or vacuum-assisted biopsy (VAB). Only patients managed using an excisional biopsy or with at least one year of documented radiological follow-up were included. For each, the Breast Imaging Reporting and Data System (BI-RADS) category, number of samples, needle thickness, and lesion size were correlated with malignancy upgrade rates in different histologic subtypes. Pearson’s chi-squared test, the Fisher–Freeman–Halton test, and Fisher’s exact test were used for the statistical analyses.RESULTSThe overall upgrade rate was 20.6%, with the highest rates in the subtypes of intraductal papilloma (IP) with atypia (44.7%; 55/123), followed by atypical ductal hyperplasia (ADH) (38.4%; 144/375), lobular neoplasia (LN) (12.7%; 7/55), papilloma without atypia (9.4%; 58/611), flat epithelial atypia (FEA) (8.7%; 10/114), and radial scars (RSs) (4.6%; 3/65). There was a significant relationship between the upgrade rate and BI-RADS category, number of samples, and lesion size Lesion size was the most predictive factor for an upgrade in all subtypes.CONCLUSIONADH and atypical IP showed considerable upgrade rates to malignancy, requiring surgical excision. The LN, IP without atypia, pure FEA, and RS subtypes showed lower malignancy rates when the BI-RADS category was lower and in smaller lesions that had been adequately sampled using VAB. After being discussed in a multidisciplinary meeting, these cases could be managed with follow-up instead of excision

A model proposal for ınvestment decısıons: ahp method

Saaty tarafından geliştirilen AHP yöntemi bir çok kriterli karar verme yöntemidir. Amaç, karar kriterleri ve karar alternatifleri ile bir hiyerarşi kurar ve farklı alternatifleri göreli önem değerlerine göre sıralar. Bu çalışmada, AHP yöntemi incelenmiş ve imalat sektöründeki gerçek bir uygulama ele alınmıştır. Sanayi tesisleri imal eden bir işletmede bir yatırım kararı verilmesi için AHP yöntemi kullanılmıştır. AHP’de amaç en önemli olandan en önemsiz olana doğru bir sıralama yaparak, en uygun ve önemli alternatifi seçmektir. Uygulama probleminin analizi ve çözümü Expert Choice programı ile gerçekleştirilerek en uygun alternatif seçilmiştir. Ayrıca uygulamanın sonunda, alternatiflere ilişkin elde edilen sıralamaların karar vericiler açısından güvenilir olduğu yargısına ulaşılmıştır. Böylece AHP yöntemiyle uygulama yapılan İşletme için bir karar destek sistemi geliştirilmiştir

DENTOFASİYAL ESTETİK ALGI ÜZERİNE SOSYAL MEDYADA TANINIRLIĞIN ETKİSİ

ÖZDentofasiyal Estetik Algı Üzerine Sosyal Medyada TanınırlığınEtkisiAmaç: Gülümseme, yüz estetiğinin değerlendirilmesinde vebireylerin sosyal etkileşiminde önemli bir role sahiptir. Birgülümsemenin estetik değerlendirmesinde kişilik özelliklerinin,etnik grupların ve mesleki deneyimlerin etkileri bugüne kadararaştırılan konular arasındadır. Günümüzde sosyal medyadatanınır olmanın da estetik algıyı etkileyebilecek faktörler arasındaolduğu düşünülmektedir. Bu çalışma Çukurova Üniversitesi DişHekimliği Fakültesine başvuran hastaların sosyal medyadatanınan ve tanınmayan modeller üzerinde estetik algılarınıdeğerlendirmek amacıyla yapılmıştır.Gereç ve Yöntemler: Araştırmanın örneklemini ÇukurovaÜniversitesi Diş Hekimliği Fakültesi'ne başvuran 18-65 yaş arası70 kadın, 60 erkek 130 hasta oluşturmuştur. Dental estetiknormlarına uymayan gülüşlere sahip (Gummy smile, diastema,orta hat kayması, üst santral çapraşıklık, düz gülüş arkı) sosyalmedya tanınırlığına sahip beş ünlü kişi ve aynı özelliklere sahipünlü olmayan beş kişi seçildi. Katılımcılardan tüm yüz ve ağızgülümseme fotoğraflarını 5'li Likert ölçeğine göredeğerlendirmeleri istendi. Verilen puanları karşılaştırmak için Ki-kare testi kullanıldı. Tüm sonuçlar p&lt;0.05 olduğunda anlamlıkabul edildi.Bulgular: Orta hat kayması (p=0.202), ve düz gülümseme arkı(p=0.061), açısından ünlülere ait fotoğraf değerlendirmelerindeistatistiksel olarak anlamlı ilişki yokken ünlü olmayanlara aitfotoğraf değerlendirmelerinde istatistiksel olarak anlamlı ilişkivardır (p&lt;0.05). Gummy smile, diastema ve üst santral çapraşıklıkiçeren her iki gruba ait modellerin değerlendirmelerindeistatistiksel olarak benzer bir ilişki gözlendi.Sonuç: Bu çalışmanın sınırlamaları dahilinde sosyal medyadatanınmak Gummy smile, diastema ve üst santral çapraşıklıkdurumlarında estetik algıyı etkilemezken, orta hat kayması ve düzgülümseme arkı durumlarında etkilemiştir.ANAHTAR KELİMELERSosyal medya, Estetik algı, Estetik gülümseme.&nbsp;</div